<SEC-DOCUMENT>0001193125-16-639994.txt : 20160916
<SEC-HEADER>0001193125-16-639994.hdr.sgml : 20160916
<ACCEPTANCE-DATETIME>20160701133202
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-16-639994
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160701

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FOSTER L B CO
		CENTRAL INDEX KEY:			0000352825
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-METALS SERVICE CENTERS & OFFICES [5051]
		IRS NUMBER:				251324733
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		415 HOLIDAY DR
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15220
		BUSINESS PHONE:		4129283431

	MAIL ADDRESS:	
		STREET 1:		415 HOLIDAY DR
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15220
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g221924g05s94.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CONFIDENTIAL TREATMENT REQUESTED BY L.B. FOSTER COMPANY. PORTIONS OF THIS DOCUMENT HAVE BEEN OMITTED PURSUANT TO A
REQUEST FOR CONFIDENTIAL TREATMENT. OMISSIONS ARE IDENTIFIED BY &#147;[*CONFIDENTIAL TREATMENT*].&#148; THE CONFIDENTIAL MATERIAL HAS BEEN SUBMITTED SEPARATELY TO THE U.S. SECURITIES AND EXCHANGE COMMISSION&#146;S DIVISION OF CORPORATION
FINANCE.</B> </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July&nbsp;1, 2016 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>VIA EDGAR </I></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Andrew Mew, Senior Assistant Chief Accountant
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Transportation and Leisure </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporate
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-3628 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>SEC Comment Letter dated June&nbsp;21, 2016</B> </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><B>L.B. Foster Company </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><B>Form 10-K for the Year Ended December&nbsp;31, 2015 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><B>Filed March&nbsp;1, 2016 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><B>Form 10-Q for the Quarter Ended March&nbsp;31, 2016 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><B>Filed May&nbsp;4, 2016 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><B>Form 8-K dated May&nbsp;3, 2016 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><B>File No. 000-10436 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Mew:
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On behalf of L.B. Foster Company (the &#147;Company,&#148; &#147;we,&#148; and &#147;our&#148;), this letter responds to queries from the staff of the
Securities and Exchange Commission (the &#147;Commission&#148; or &#147;Staff&#148;) dated June&nbsp;21, 2016, concerning the Form 10-K, Form 10-Q, and Form 8-K identified above. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This submission is accompanied by the Company&#146;s request for confidential treatment of a selected portion of this letter pursuant to Rule 83 of the U.S.
Securities and Exchange Commission&#146;s Rules on Information and Requests, 17 C.F.R. &#167; 200.83 and the Freedom of Information Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">For your
convenience, the Commission&#146;s queries are repeated in bold below, followed by the response of the Company. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Form 10-K for the Year Ended
December&nbsp;31, 2015 </U></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>1. We note that you disclose the non-GAAP financial measure Adjusted EBITDA on page 21. Please revise to
include the comparable GAAP measure with equal or greater prominence and include the reasons why management believes this non-GAAP financial measure is useful to investors. See Item&nbsp;10(e)(1)(i) of Regulation S-K. </B></P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FOIA Request for
Confidential Treatment Made by L.B. Foster Company Pursuant to </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B> 17 C.F.R. &#167;200.83 &#150; p.
 1
 of 7. </B></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g221924g05s94.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CONFIDENTIAL TREATMENT REQUESTED BY L.B. FOSTER COMPANY. PORTIONS OF THIS DOCUMENT HAVE BEEN OMITTED PURSUANT TO A
REQUEST FOR CONFIDENTIAL TREATMENT. OMISSIONS ARE IDENTIFIED BY &#147;[*CONFIDENTIAL TREATMENT*].&#148; THE CONFIDENTIAL MATERIAL HAS BEEN SUBMITTED SEPARATELY TO THE U.S. SECURITIES AND EXCHANGE COMMISSION&#146;S DIVISION OF CORPORATION
FINANCE.</B> </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company respectfully acknowledges the Staff&#146;s comment and will revise our prospective filings to include the comparable US&nbsp;GAAP measures with
prominence that is equal to or greater than the non-GAAP financial measures along with the associated reasons why management believes the non-GAAP financial measures are useful to investors. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>2. We note that in your discussion of the results of operations by segment, you disclose and discuss gross profit by segment. We also note
from Note 2 to the financial statements that the segment measure used by the CODM in evaluating segment profitability is segment profit/loss, a measure which appears to be calculated differently from gross profit by segment. If gross profit is not
the segment measure reported to the CODM and required to be disclosed in accordance with ASC 280, it would be considered a non-GAAP financial measure if disclosed and discussed in MD&amp;A. Please revise your MD&amp;A section to include the non-GAAP
disclosures required by Item&nbsp;10(e) of Regulation S-K as they relate to the gross profit segment measure, or if true, revise your disclosure in Note 2 to disclose that gross profit is a segment measure reported to and used by the CODM to
evaluate the segments. See guidance in Question 104.03 of the Compliance and Disclosure Interpretations on </B><B><I>Non-GAAP Financial Measures </I></B><B>dated July&nbsp;8, 2011 and updated May&nbsp;17, 2016. </B></P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company respectively acknowledges the
Staff&#146;s comment regarding the Company&#146;s non-GAAP presentation of gross profit within the MD&amp;A section. The Company utilizes gross profit within its segment MD&amp;A disclosures as we believe that investors and other users
(&#147;Users&#148;) of our financial statements consider the gross profit metric a critical indicator of the operating and financial performance of each of our reportable segments and the markets that they serve. The exclusion of significant cost
allocations to the reportable segments: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">allows Users to understand the operational performance of our reportable segments; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">provides greater comparability to other registrants with similar businesses and avoids possible non-comparability at the reportable segment pre-tax profit level resulting from our Company specific corporate cost
allocations; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">facilitates a clearer, market-based perspective on the strength or weakness of our reportable segments in their markets to better aid in their investment decisions. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s CODM utilizes segment profit/loss to make decisions about resource allocations to the segments and to assess segment performance that takes
into account the costs allocated to the segments. The CODM focuses on segment profit/loss to ensure that costs (including certain allocated costs) are covered by each segment. For our CODM, these allocations are meaningful, as the reportable
segments must provide sufficient coverage from their operating results and return on investment to support the corporate cost structure of our Company. However, as a result of the cost allocations, the Company&#146;s segment profit/loss does not
provide the level of comparability to industry trends or market peers that we believe our financial statement Users require, particularly given the diversity of our reportable segments. In an effort to provide this desired level of comparability, we
have focused on gross profit in our MD&amp;A. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FOIA Request for
Confidential Treatment Made by L.B. Foster Company Pursuant to </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B> 17 C.F.R. &#167;200.83 &#150; p.
 2
 of 7. </B></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g221924g05s94.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CONFIDENTIAL TREATMENT REQUESTED BY L.B. FOSTER COMPANY. PORTIONS OF THIS DOCUMENT HAVE BEEN OMITTED PURSUANT TO A
REQUEST FOR CONFIDENTIAL TREATMENT. OMISSIONS ARE IDENTIFIED BY &#147;[*CONFIDENTIAL TREATMENT*].&#148; THE CONFIDENTIAL MATERIAL HAS BEEN SUBMITTED SEPARATELY TO THE U.S. SECURITIES AND EXCHANGE COMMISSION&#146;S DIVISION OF CORPORATION
FINANCE.</B> </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The &#147;Company Analysis&#148; section of our MD&amp;A provides a discussion of the overall consolidated
Company performance and related trends for all material line items within the Consolidated Statements of Operations. This includes selling and administrative costs, thereby providing additional clarity to Users regarding items that impact the
consolidated net income/loss for the periods presented. The &#147;Segment Analysis&#148; section of the MD&amp;A discussion provides Users with sales and gross profit information along with product line detail disclosing performance and trends to
help better understand the profitability derived from each reportable segment. This analysis allows Users to make necessary comparisons to published market data and/or competitor information for each reportable segment without the impact of
corporate allocations, which we believe is more meaningful for their external analysis. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company notes that per Question 104.03 of the Compliance and
Disclosure Interpretations on Non-GAAP Financial Measures, the Company excludes amounts included in the segment profitability number reported in accordance with GAAP to arrive at segment gross profit. We will revise prospective filings to include
the non-GAAP disclosures required by Item&nbsp;10(e) of Regulation S-K as they relate to the gross profit segment measure. An example of future disclosures is presented below for the period ended December&nbsp;31, 2015: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The gross profit measures contained within the MD&amp;A tables constitute non-GAAP financial measures disclosed by management to provide Users
information to evaluate the performance of the Company&#146;s segments on a more comparable basis to market information about trends and peers. In addition, this non-GAAP financial measure is a key metric utilized by segment managers to monitor
selling prices and quantities as well as production and service costs to better evaluate key profitability drivers and trends that may develop due to industry and competitive conditions. The following non-GAAP reconciliation of segment gross profit
displays items that have been excluded from segment profit/loss: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="90%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Rail&nbsp;Products&nbsp;and<BR>Services</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Construction<BR>Products</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Tubular&nbsp;and&nbsp;Energy<BR>Services</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Total</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Segment Gross Profit</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">75,276</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">34,169</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">22,481</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">131,926</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Segment and Allocated Selling&nbsp;&amp; Administrative Expense</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">44,204</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">20,969</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">15,520</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">80,693</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Amortization Expense</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,035</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">242</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7,968</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">12,245</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Impairment of Goodwill</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">80,337</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">80,337</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Reportable Segment Profit (Loss)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">27,037</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">12,958</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(81,344</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(41,349</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>3. We note from your disclosure in Note 10 that the revolving credit facility bears interest at variable
rates. Please revise your disclosure in Item&nbsp;7A to provide quantitative information regarding your interest rate risk in accordance with one of the three disclosure alternatives set forth in Item&nbsp;305 of Regulation S-K.</B> </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company respectfully acknowledges the
Staff&#146;s comment and will revise prospective filings beginning in our Quarterly Report on Form 10-Q for the period ended June&nbsp;30, 2016 to include quantitative information regarding the Company&#146;s interest rate risk in accordance with
Item&nbsp;305 of </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FOIA Request for
Confidential Treatment Made by L.B. Foster Company Pursuant to </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B> 17 C.F.R. &#167;200.83 &#150; p.
 3
 of 7. </B></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g221924g05s94.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CONFIDENTIAL TREATMENT REQUESTED BY L.B. FOSTER COMPANY. PORTIONS OF THIS DOCUMENT HAVE BEEN OMITTED PURSUANT TO A
REQUEST FOR CONFIDENTIAL TREATMENT. OMISSIONS ARE IDENTIFIED BY &#147;[*CONFIDENTIAL TREATMENT*].&#148; THE CONFIDENTIAL MATERIAL HAS BEEN SUBMITTED SEPARATELY TO THE U.S. SECURITIES AND EXCHANGE COMMISSION&#146;S DIVISION OF CORPORATION
FINANCE.</B> </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
Regulation S-K. We will revise future filings with an additional disclosure similar to the example statement below for the period ending December&nbsp;31, 2015: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">On an annual basis a 1% change in the interest rate for variable rate debt at December&nbsp;31, 2015 would increase or decrease interest
expense by approximately $1.7 million. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>4. We note in your disclosure that you cannot predict that any settlement or judgement amounts
will be within the range of your estimated accruals for loss contingencies and that future potential costs pertaining to UPRR claims and the outcome of the litigation could result in a material adverse effect on your financial statements. If there
is at least a reasonable possibility that a loss exceeding amounts already recognized may have been incurred, please either disclose an estimate (or, if true, state that the estimate is immaterial in lieu of providing quantified amounts) of the
additional loss or range of loss, or state that such an estimate cannot be made. Please refer to ASC 450-20-50.</B> </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company respectfully acknowledges the Staff&#146;s comment regarding the accrual for loss contingencies related to UPRR claims. At December&nbsp;31, 2015,
the Company&#146;s warranty accrual for UPRR claims was based upon a thorough evaluation of ties manufactured for and provided to UPRR, which ties were estimated to be defective based upon work performed by material scientists and pre-stressed
concrete experts. Although the dispute with UPRR commenced in 2011, it was not until the first quarter of 2015 that UPRR filed a Complaint and Demand for Jury Trial. The litigation is proceeding and is currently in the initial stages of discovery,
with UPRR&#146;s first interrogatories served in September 2015 and the Company&#146;s initial production requests served in November 2015. To date the Company has not uncovered any information which leads us to believe that our estimated accrual
for the loss contingency, based upon the historical warranty terms and related analysis, is materially inaccurate. While we continue to evaluate new information related to our accrual for the UPRR loss contingency, we are unable to reasonably
estimate or quantify any settlement or judgment amount that may result from the litigation of this matter at this time. As the litigation progresses, we will continue to assess the estimated accrual. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We will revise prospective filings beginning with the Quarterly Report on Form 10-Q for the period ended June&nbsp;30, 2016 to specifically state that, as a
result of the preliminary status of the litigation and the uncertainty of any potential judgment, an estimate of any additional loss, or a range of loss, associated with this litigation cannot be made based upon currently available information. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>5. We note your disclosure that you are subject to other legal proceedings and claims that arise in the ordinary course of business and you
believe the amount of ultimate liability will not materially affect your financial condition or liquidity but could have a material effect on your results of operations. Please note that if there is at least a reasonable possibility that a loss or
additional loss may have been incurred, please disclose the nature of the contingency and an estimate (or, if true, state that the estimate is immaterial in lieu of providing quantified amounts) of the additional loss or range of loss, or state that
such an estimate cannot be made. Please refer to ASC 450-20-50.</B> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FOIA Request for
Confidential Treatment Made by L.B. Foster Company Pursuant to </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B> 17 C.F.R. &#167;200.83 &#150; p.
 4
 of 7. </B></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g221924g05s94.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CONFIDENTIAL TREATMENT REQUESTED BY L.B. FOSTER COMPANY. PORTIONS OF THIS DOCUMENT HAVE BEEN OMITTED PURSUANT TO A
REQUEST FOR CONFIDENTIAL TREATMENT. OMISSIONS ARE IDENTIFIED BY &#147;[*CONFIDENTIAL TREATMENT*].&#148; THE CONFIDENTIAL MATERIAL HAS BEEN SUBMITTED SEPARATELY TO THE U.S. SECURITIES AND EXCHANGE COMMISSION&#146;S DIVISION OF CORPORATION
FINANCE.</B> </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company respectfully acknowledges the Staff&#146;s comment related to the impact of legal proceedings and claims that could have a material effect on the
Company&#146;s results of operations. Excluding the UPRR warranty claim loss contingency previously discussed and disclosed, the Company is subject to other legal proceedings and claims that are insured under policies which are limited to
deductibles generally not exceeding $250,000. Many of the claims are fully reserved up to the policy deductible and therefore no additional exposure exists. For those claims that are not fully reserved, the maximum exposure is limited to the
remaining deductible and, therefore, the estimated exposure is immaterial. Notwithstanding our prior disclosures, upon further examination of our other legal proceedings and claims and our related insurance coverages, the Company does not believe
that the loss exposure could have a material effect on the results of our operations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We will revise prospective filings beginning with our Quarterly
Report on Form 10-Q for the period ended June&nbsp;30, 2016 to state that the amounts currently reserved are immaterial to our financial position and liquidity and that the estimate of additional loss exposure is immaterial to our results of
operations. Additionally, if management believes that, based upon available information, it is at least reasonably possible that a material loss (or additional material loss in excess of any accrual) will be incurred in connection with any legal
proceedings and claims, the Company will disclose an estimate of the possible loss or range of loss, either individually or in the aggregate, as appropriate, if such an estimate can be made. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Form 10-Q for the Quarter Ended March&nbsp;31, 2016 </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>6. We note that your current market capitalization is significantly below the carrying value of your net assets and you had lower than
expected revenues and orders in the first quarter of 2016. We further note in your disclosure in Note 4 that qualitative factors are assessed to determine whether it is more likely than not that the fair value of a reporting unit is less than the
carrying amount and that a goodwill impairment test was not required. Please tell us, including any qualitative and quantitative factors you considered, how you concluded that an impairment test was not necessary. If you have performed an impairment
analysis of goodwill or other intangible assets subsequent to March&nbsp;31, 2016, please provide us the results of such analysis.</B> </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response:
</U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>[*CONFIDENTIAL TREATMENT*] </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>7.
We note your disclosure that at March&nbsp;31, 2016, the Company was in compliance with the Amended Credit Agreement&#146;s covenants, however you anticipate working with lenders to amend the Leverage Ratio definition during the second quarter to
ensure continued compliance with the financial covenants. If you believe it is reasonably likely that, absent a waiver or amendment to the credit agreement, you may violate one or more of your debt covenants, please disclose the actual
ratios/amounts related to any material debt covenants as well as the required </B></P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FOIA Request for
Confidential Treatment Made by L.B. Foster Company Pursuant to </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B> 17 C.F.R. &#167;200.83 &#150; p.
 5
 of 7. </B></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g221924g05s94.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CONFIDENTIAL TREATMENT REQUESTED BY L.B. FOSTER COMPANY. PORTIONS OF THIS DOCUMENT HAVE BEEN OMITTED PURSUANT TO A
REQUEST FOR CONFIDENTIAL TREATMENT. OMISSIONS ARE IDENTIFIED BY &#147;[*CONFIDENTIAL TREATMENT*].&#148; THE CONFIDENTIAL MATERIAL HAS BEEN SUBMITTED SEPARATELY TO THE U.S. SECURITIES AND EXCHANGE COMMISSION&#146;S DIVISION OF CORPORATION
FINANCE.</B> </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>
ratios/amounts as of each balance sheet date. This will allow investors to better understand and assess your current compliance status and your ability to continue to meet debt covenants. You
should also show the specific computations you use to arrive at the actual ratios/amounts with corresponding reconciliations to US&nbsp;GAAP amounts, if necessary. Also, please revise to explain the reasonably likely impact of the breach on your
financial condition or operating performance and identify any alternate sources of funding. Refer to Item&nbsp;303(a)(1) of Regulation S-K and, for further guidance, Sections I.D and IV.C. of SEC Interpretive Release No.&nbsp;33-8350. </B></P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company respectfully acknowledges the
Staff&#146;s comment regarding compliance with the Amended Credit Agreement&#146;s covenants. At March&nbsp;31, 2016, the Company was in compliance with the Amended Credit Agreement&#146;s covenants and had a Leverage Ratio of 2.99 to 1.00, which
was less than the maximum permitted ratio of 3.25 to 1.00. The Company&#146;s projections at that time indicated that it would remain in compliance throughout the upcoming four successive quarters. Consistent with the Commission&#146;s guidance
within SEC Interpretive Release No.&nbsp;33-8350 Section IV.C, and Section&nbsp;9210 of the Division of Corporation Finance&#146;s Financial Reporting Manual, we concluded that the Company did not anticipate a breach of debt covenants and did not
believe that its ability to undertake additional debt or equity financing would be negatively impacted by the debt covenants in the Amended Credit Agreement. Nevertheless, the Company held preliminary discussions with our lenders regarding a
potential amendment to the covenants to provide additional financial flexibility in the event of additional, sustained market declines. As a result, to provide transparency to our financial statement Users regarding a potential amendment to our
Credit Agreement, we included a reference within our Quarterly Report on Form 10-Q for the period ended March&nbsp;31, 2016 stating that we anticipated working with our lenders to amend the Leverage Ratio &#147;to ensure continued covenant
compliance.&#148; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On July&nbsp;1, 2016, the Company filed a Current Report on Form 8-K related to the entry into a material definitive agreement with our
lenders under a Second Amended and Restated Credit Agreement, with an effective date of June&nbsp;29, 2016, which amended the covenants as anticipated and disclosed in the Form 10-Q for the March&nbsp;31, 2016 period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If, in the future, the Company believes it is reasonably likely, absent a waiver or amendment to the credit agreement, that it will violate one or more of our
debt covenants, the Company will include the applicable disclosures recommended by SEC Interpretive Release No.&nbsp;33-8350 Sections I.D and IV.C. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Form 8-K furnished May&nbsp;3, 2016 </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>8. We note that in your earnings release furnished on Form 8-K, you disclose EBITDA, a non-GAAP financial measure in the first quarter
highlights section, without disclosure of the comparable GAAP financial measure, which is inconsistent with the updated Compliance and Disclosure Interpretations issued on May&nbsp;17, 2016. Please review this guidance when preparing your next
earnings release. </B></P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FOIA Request for
Confidential Treatment Made by L.B. Foster Company Pursuant to </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B> 17 C.F.R. &#167;200.83 &#150; p.
 6
 of 7. </B></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g221924g05s94.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CONFIDENTIAL TREATMENT REQUESTED BY L.B. FOSTER COMPANY. PORTIONS OF THIS DOCUMENT HAVE BEEN OMITTED PURSUANT TO A
REQUEST FOR CONFIDENTIAL TREATMENT. OMISSIONS ARE IDENTIFIED BY &#147;[*CONFIDENTIAL TREATMENT*].&#148; THE CONFIDENTIAL MATERIAL HAS BEEN SUBMITTED SEPARATELY TO THE U.S. SECURITIES AND EXCHANGE COMMISSION&#146;S DIVISION OF CORPORATION
FINANCE.</B> </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company respectfully acknowledges the Staff&#146;s comment and will ensure that all future filings, including earnings releases, properly include, with
greater or equal prominence, a comparable GAAP financial measure to all non-GAAP financial measures included within the Company&#146;s filings. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">**** </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company believes that the above
responses have addressed the Staff&#146;s comments included in your letter of June&nbsp;21, 2016. Although the Company believes our proposed disclosures in response to the Staff&#146;s comments will enhance our public disclosures, the Company does
not believe the proposed changes are significant enough to warrant amendments of our Form 10-K, Form 10-Q or Form 8-K. As a result, the Company proposes to make the change in the prospective filings as discussed in our responses. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company acknowledges the following: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">We are responsible for the adequacy and accuracy of the disclosures in the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Please do not hesitate to contact the undersigned at (412)&nbsp;928-3450 if you have any questions regarding this submission. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="99%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">By: /s/ David J. Russo</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">David J. Russo</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Senior Vice President,</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Chief Financial Officer and Treasurer</TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FOIA Request for
Confidential Treatment Made by L.B. Foster Company Pursuant to </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B> 17 C.F.R. &#167;200.83 &#150; p.
 7
 of 7. </B></P>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g221924g05s94.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g221924g05s94.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  (! 0(! 0(" @(" @(" P4# P,#
M P8$! ,%!P8'!P<&!P<("0L)" @*" <'"@T*"@L,# P,!PD.#PT,#@L,# S_
MVP!# 0(" @,# P8# P8," <(# P,# P,# P,# P,# P,# P,# P,# P,# P,
M# P,# P,# P,# P,# P,# P,# P,# S_P  1"  F *D# 2(  A$! Q$!_\0
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M>&]14)#1@$+\Q YS4U:KC)12W/9\.?#?+,_RC&9OF>)E1AAGKRQYM+7;MO\
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M6OBKX/?\%G?V_P#]L.WU+5_ACX4L=;TK3I?+G.F^'XY8[9B,A"S,,G% 6/Z
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( '4444 ?_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
